Whether gst would be applicable 2 times on a particular item

Hello,

Under GST regime, whether GST would be applicable two times as CGST and SGST on a particular item? or the rates which are finalised 5%, 12%, 18% & 28 % is inclusive of CGST and SGST?

Thanking you in advance

Replies (1)

Yes ... those all rates are inclusive of CGST & SGST.For Example:

Suppose goods worth Rs. 10,000 are sold by manufacturer A in telangana to Dealer B in Telangana. B resells them to trader C in Rajasthan for Rs. 17,500. Trader C finally sells to End User D in Rajasthan for Rs. 30,000.

Suppose CGST= 9%, SGST=9%. Therefore, IGST=9+9=18%

Since A is selling this to B in Telangana itself, it is an intra-state sale and both CGST @ 9% and SGST @ 9% will apply.

B (Telangan) is selling to C (Rajasthan). Since it is an interstate sale, IGST @ 18% will apply.

C (Rajasthan) is selling to D also in Rajasthan. Once again it is an intra-state sale and both CGST @ 9% and SGST @ 9% will apply.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details